Verawaty, Verawaty (2022) VALUASI EMPIRIS INTEGRITAS LAPORAN KEUANGAN BERDASARKAN KINERJA KEUANGAN DAN KINERJA NON KEUANGAN. VALUASI EMPIRIS INTEGRITAS LAPORAN KEUANGAN BERDASARKAN KINERJA KEUANGAN DAN KINERJA NON KEUANGAN.
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Abstract
This research is aimed to evaluate the impact of financial performance which consist of leverage and firm size, also the non financial performance which consist of managerial owning, institutional owning, independent comissioner, audit committee, and the reputation of Public Accounting Firm toward the integrity of financial statement. This research use purposive sampling in choosing sample and obtained 22 companies which become samples of this research for a year. Data analysis technique which use is a double regression linear analysis. Variable of managerial owning significantly have a positive impact toward the integrity of financial statement, meanwhile the firm size, institutional owning, independent commissioner, audit committee, and the reputation of Public Accounting Firm don't have any significant positive impact toward the integrity of financial statement, and leverage don't have any significant negative impact toward the integrity of financial statement
| Item Type: | Article |
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| Subjects: | U Military Science > U Military Science (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:11 |
| Last Modified: | 21 Jun 2022 05:11 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13779 |
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